BUDGET ISSUES: Agency Implementation of Capital Planning Principles Is Mixed

Abstract

In fiscal year 2002, the federal government spent nearly $100 billion on capital investments intended to yield long-term benefits for its own operations. Interested in ensuring that good investment decisions are made, the Chairman and Ranking Minority Member, Subcommittee on Government Efficiency and Financial Management, House Committee on Government Reform, asked GAO to evaluate agency experiences with the capital planning principles embodied in the Office of Management and Budgets (OMB) Capital Programming Guide and GAO's Executive Guide on leading state, local, and private sector capital investment practices. This report examines selected agencies implementation of this guidance and OMBs use of long-term capital planning data.

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Document Details

Document Type
Technical Report
Publication Date
Jan 01, 2004
Accession Number
AD1179632

Entities

People

  • Brendan Culley
  • Brodi Fontenot
  • Christine Bonham
  • Susan J. Irving
  • Trina Lewis

Organizations

  • United States Government Accountability Office

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